Civic Intelligence

Crosswinds Youth Services Inc.

990 • Fiscal year 2018 • EIN 23-7376943

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 08, 2019

1407 Dixon BlvdCocoa, FL 32922

(321) 452-0800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

65th percentile

0.22x

Higher debt load relative to assets than 65% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

73rd percentile

0.34x

Higher debt load relative to revenue than 73% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

31st percentile

-3.3%

Higher net margin than 31% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

85th percentile

$159,331

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

36th percentile

-2.2%

Faster asset growth than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

51st percentile

4.3%

Faster revenue growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$4,791,336

Down $105,473 (-2.2%) from 2017

Net Assets

Down

$3,756,787

Down $92,688 (-2.4%) from 2017

Liabilities

Down

$1,034,549

Down $12,785 (-1.2%) from 2017

Revenue

Up

$3,085,454

Up $127,907 (+4.3%) from 2017

Expenses

Up

$3,187,748

Up $170,972 (+5.7%) from 2017

Net Income

Down

-$102,294

Down $43,065 (-73%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2014: $4,947,348Liabilities 2014: $1,271,984Net Assets 2014: $3,675,3642014Assets 2015: $4,662,499Liabilities 2015: $1,071,877Net Assets 2015: $3,590,6222015Assets 2016: $4,979,994Liabilities 2016: $1,085,730Net Assets 2016: $3,894,2642016Assets 2017: $4,896,809Liabilities 2017: $1,047,334Net Assets 2017: $3,849,4752017Assets 2018: $4,791,336Liabilities 2018: $1,034,549Net Assets 2018: $3,756,7872018Assets 2019: $4,728,945Liabilities 2019: $993,899Net Assets 2019: $3,735,0462019Assets 2020: $4,849,812Liabilities 2020: $1,301,526Net Assets 2020: $3,548,2862020Assets 2021: $4,590,304Liabilities 2021: $977,599Net Assets 2021: $3,612,7052021Assets 2022: $4,052,038Liabilities 2022: $886,812Net Assets 2022: $3,165,2262022Assets 2023: $3,613,690Liabilities 2023: $1,030,129Net Assets 2023: $2,583,5612023Assets 2024: $4,184,388Liabilities 2024: $1,339,490Net Assets 2024: $2,844,8982024

Highlighted filing

2018

Assets$4,791,336
Liabilities$1,034,549
Net Assets$3,756,787

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2014: $2,971,801Expenses 2014: $3,212,698Net Income 2014: -$240,8972014Revenue 2015: $2,901,714Expenses 2015: $2,988,163Net Income 2015: -$86,4492015Revenue 2016: $3,360,453Expenses 2016: $3,062,419Net Income 2016: $298,0342016Revenue 2017: $2,957,547Expenses 2017: $3,016,776Net Income 2017: -$59,2292017Revenue 2018: $3,085,454Expenses 2018: $3,187,748Net Income 2018: -$102,2942018Revenue 2019: $3,264,822Expenses 2019: $3,289,462Net Income 2019: -$24,6402019Revenue 2020: $3,290,511Expenses 2020: $3,481,519Net Income 2020: -$191,0082020Revenue 2021: $3,452,138Expenses 2021: $3,442,585Net Income 2021: $9,5532021Revenue 2022: $2,909,073Expenses 2022: $3,297,087Net Income 2022: -$388,0142022Revenue 2023: $2,768,431Expenses 2023: $3,376,509Net Income 2023: -$608,0782023Revenue 2024: $3,417,395Expenses 2024: $3,156,058Net Income 2024: $261,3372024

Highlighted filing

2018

Revenue$3,085,454
Expenses$3,187,748
Net Income-$102,294
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 8, 2019
Return Version
2017v2.3
Gross Receipts
$3,123,776
Mission and Program Overview

Mission

Crosswinds youth services creates opportunities for young people to succeed - embodies the organization's primary goal of helping young people reach their full potential. This mission is realized through programs designed to strengthen families, reduce barriers to success, and provide young people with support, safety, and opportunity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,907,568$3,765,180▼ $142,388
Pledges and Grants Receivable$302,085$309,935▲ $7,850
Investments in Publicly Traded Securities$229,312$257,023▲ $27,711
Cash and Non-Interest-Bearing Accounts$264,104$248,802▼ $15,302
Savings and Temporary Cash Investments$159,882$176,620▲ $16,738
Prepaid Expenses and Deferred Charges$14,532$25,559▲ $11,027
Investments Other Securities$5,485$5,485→ $0
Inventories for Sale or Use$1,867$2,732▲ $865
Total Assets$4,896,809$4,791,336▼ $105,473
Other Assets Total$11,974--
Liabilities
Mortgage Notes Payable Secured by Investment Property$920,676$873,736▼ $46,940
Accounts Payable and Accrued Expenses$126,658$160,813▲ $34,155
Total Liabilities$1,047,334$1,034,549▼ $12,785
Net Assets / Fund Balance
Unrestricted Net Assets$3,640,921$3,547,399▼ $93,522
Temporarily Rstr Net Assets$188,554$189,388▲ $834
Permanently Rstr Net Assets$20,000$20,000→ $0
Total Net Assets Fund Balance$3,849,475$3,756,787▼ $92,688
Total Liabilities and Net Assets / Fund Balance$4,896,809$4,791,336▼ $105,473

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,440,239$1,926,996$5,367,235
Land$318,729-$318,729
Equipment$6,212$185,414$191,626
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jan LokayPresident anFT$126,897$32,434$159,331
Jan LokayPresident and CEO-$126,897$32,434$159,331

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,946,867
Program Service Revenue
$11,819
Investment Income
$13,111
Other Revenue
$113,657
All Other Contributions
$161,464
Change in Net Assets
$-102,294

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$36,741Numerous Items at Cost
Total Noncash Contributions1$36,741-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,082,241
Revenue Not Reported on Financial Statements
$3,213
Revenue Not Reported on Form 990
$56,671
Other Revenue Adjustments
$3,213
Total Revenue per Audited Statements
$3,138,912
Total Revenue per Form 990
$3,085,454
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,152,108
Other Expenses$1,035,640
Total Fundraising Expense$170,467
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,417,023$106,230$59,840$1,583,093
Other Employee Benefits$164,908$29,373$7,854$202,135
Depreciation Depletion$138,759$8,331$13,750$160,840
Current Officers, Directors, Trustees, and Key Employees-$146,166$7,693$153,859
Payroll Taxes$108,950$19,406$5,192$133,548
Occupancy$79,115$16,337$12,148$107,600
All Other Expenses$314,519$-277,529$45,569$82,559
Pension Plan Contributions$64,835$11,548$3,090$79,473
Fees for Services Other$2,181$58,525$4,374$65,080
Insurance$45,064$7,378$2,383$54,825
Office Expenses$42,080$2,807$2,386$47,273
Interest-$46,400-$46,400
Travel$32,465$8,829$580$41,874
Other Expenses$30,523$6,816$492$37,831
Advertising$4,592$13,756$1,134$19,482
Fees for Services Accounting-$17,500-$17,500
Conferences and Meetings$16,050$222-$16,272
Fees for Service Investment Mgmnt Fees-$3,213-$3,213
Total Functional Expenses$2,768,776$248,505$170,467$3,187,748

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,231,600
Total Expenses per Form 990$3,187,748
Expenses per Audited Statements$3,184,535
Expenses Not Reported on Form 990$47,065
Expenses Not Reported on Financial Statements$3,213
Other Expense Adjustments$3,213
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$146,022
Fundraising Direct Expenses$32,365
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Duck Race$102,322$102,322$24,664$77,658
Clue at the Zoo$31,700$31,700$7,373$24,327
Total Events$146,022$146,022$32,365$113,657
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

990 is reviewed and approved by members of the board of directors, as well as the chief financial officer and president/chief executive officer before filing.

Form 990, Page 6, Part VI, Line 12C

Conflicts of interest are resolved by the board of directors with the person having the conflict of interest forfeiting their right to vote.

Form 990, Page 6, Part VI, Line 15A

Compensation of key management must have full board approval.

Form 990, Page 6, Part VI, Line 15B

Compensation of key management must have full board approval.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Crosswinds Youth Services Inc
EIN
23-7376943
Phone
3214520800
Address
1407 DIXON BLVD, COCOA, FL 32922

Signing Officer

Name
Jan Lokay
Title
President and CEO
Phone
3213940345
Signed
2019-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jan Lokay
Formed
1974
Legal Domicile
Fl
Voting Board Members
18
Independent Board Members
18
Employees
61
Volunteers
700

Preparer

Firm
Whittaker Cooper Financial Group
Address
1692 WEST HIBISCUS BOULEVARD, MELBOURNE, FL 32901
Preparer
Richard D Sutter CPA
Phone
3217233352
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Crosswinds youth services creates opportunities for young people to succeed - embodies the organization's primary goal of helping young people reach their full potential. This mission is realized through programs designed to strengthen families, reduce barriers to success, and provide young people with support, safety, and opportunity.

Form 990, Part III

With a commitment to helping runaway, homeless, and other young people in crisis, the organization now known as crosswinds youth services was incorporated in brevard county in 1974. That year, crosswinds opened its first program - an emergency children's shelter. Over 43 years later, crosswinds, a private, nonprofit 501(c)(3) organization, has grown to become a leading provider of youth services in the area, offering a wide variety of programs for young people and their families. Crosswinds is accredited by the council on accreditation (coa) for achieving the highest standards of professional practice for its services. Coa's program of quality improvement is designed to identify providers that have set high performance standards and have made a commitment to their constituents to deliver the very best quality services. Crosswinds is a fiscally stable organization with a strong infrastructure in place. Both the organization and the youth and families that use its services benefit from exceptional community support and vital collaborative partnerships. Robert e. Lehton children's shelter offers emergency shelter 24 hours a day, 7 days per week for children under age 18 who have run away, are homeless, are awaiting foster care placement or in respite, or who are experiencing serious family or other crises. The program provides safe, supervised shelter; nutritious meals and snacks; and other basic necessities. The shelter also provides counseling and other supportive services for youth and their families. Transitional living program (tlp) helps homeless youth ages 16-24 gain the resources and skills they need for self-sufficiency. The program provides transitional housing and supportive services, such as educational and employment assistance; assistance with securing permanent housing; counseling; and life skills training in budgeting, meal planning, health, and other topics. Community counseling provides counseling and case management to vulnerable youth ages 6 -17 and their families. Counselors in this community-based program work with youth and families to find solutions to issues, such as school performance, hard to manage behaviors at home or in the community, truancy, runaway behaviors, and family conflicts. Juvenile assessment center (jac) is the central point of entry for coordinated service delivery for delinquent and at risk youth, as well as the central point of contact for law enforcement. The jac's goal is to provide the youth and family with the timeliest intervention, which includes comprehensive assessment, referrals to crosswinds and other community services, and life skills applications. Civil citation is an innovative alternative to arrest for young people with certain misdemeanor offenses, which holds them accountable for their actions, while offering counseling and other timely services youth and their families need. Independent living services (ils) assists youth who are aging out of foster care in making a successful transition to independent adulthood with the goals of developing self-sufficiency and independent living skills and preparing each youth to enter the workforce and/or post-secondary education. Street outreach program (sop) targets homeless, runaway, and vulnerable youth and young adults through a mobile outreach team, who provide survival aid, such as food, clothing, and hygiene products, and distribute prevention and referral information for other needed services, with the goal of helping youth leave the streets. Stop now and plan (snap) - crosswinds has been awarded a grant to provide snap - an internationally recognized model for teaching troubled children and their parents effective emotion-regulation, self-control and problem-solving. Snap offers gender specific programs for children ages 6 -11. Safe place helps children get immediate assistance from crosswinds by entering any one of over 100 brevard businesses or public buildings displaying a safe place sign. 2017-2018 highlights - maintai

Form 990, Part XI, Line 9

Direct fundraising expenses included as 0 a reduction of revenue on return 32,365 investment income reported net of 0 investment expenses on financial 0 statements -3,213 direct fundraising expenses included as 0 a reduction of revenue on return -32,365 investment income reported net of 0 investment expenses on financial 0 statements 3,213

Financial Statement Notes

Schedule D, Page 3, Part X

Crosswinds youth services, inc. Is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes has been made in the financial statements. Fasb asc 740, accounting for income taxes, prescribes a recognition threshold and measurement attribute of the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management evaluates the organization's tax positions on an annual basis, both past and current. If management determines that a past or current tax position is uncertain then a tax liability is calculated to represent the increase in taxes anticipated upon examination. As of june 30, 2018, management has determined that all past and current tax positions were likely to be realizable and sustainable upon examination and that the calculation of a tax liability was not necessary. Tax years ended june 30, 2015 through 2018 remain subject to possible examination by the internal revenue service.

Schedule D, Page 4, Part XI, Line 2D

Direct fundraising expenses included as 0 a reduction of revenue on return 32,365

Schedule D, Page 4, Part XI, Line 4B

Investment income reported net of 0 investment expenses on financial 0 statements 3,213

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expenses included as 0 a reduction of revenue on return 32,365

Schedule D, Page 4, Part XII, Line 4B

Investment income reported net of 0 investment expenses on financial 0 statements 3,213

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